M: Inheritance tax should be paid when the wealth of a dead person is inherited by someone.

F: Inheritance tax should be paid when the dead person's wealth is inherited by someone.

六.听短文回答问题

今天我们要听一篇介绍美国赋税制度的文章. 文章里许多词汇都是我们练习 过的.

现在请你注意听.

There are many different kinds of taxes paid in the U.S. The most common tax is the sales tax. When someone buys something, he pays the price of his purchase plus a small additional percentage. This percentage is the sales tax. The revenue from the sales tax goes to the state government to help pay for public schools, public safety, roads, parks and benefits for the poor.

Each state sets its own tax percentage. Some states are considerably lower than others.

In some states there is no sales tax.

A second type of tax is the income tax. This tax is a percentage of all the money earned by a family each year. Americans pay income taxes to the federal government which uses the revenue for national expenses such as defense, help for the needy and other public services. Some states also have a state income tax. The income tax, like other taxes, is usually graduated. This means the tax percentage increases as a family's income increases.

A third kind of tax is the property tax. This tax is paid by anyone who owns land or a house.

The amount of the tax is based on the property's value. The revenues from this tax go to local governments for schools and community services.

In addition people must pay the luxury tax when they purchase certain things such as cigarettes and alcoholic beverages.

A fifth kind of tax is the inheritance tax. When someone dies, usually his family inherits the dead person's wealth and property. However, those who inherit must pay a percentage of this wealth to the government as an inheritance tax. As we have heard, there are five kinds of taxes that Americans pay. Most Americans don't want more taxes.

: They are sales tax, income tax, property tax, luxury tax and inheritance tax. National defense, public schools, public safety, roads, parks and help for the needy are some of the public services Americans get for paying taxes.